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GST Rate Chart 2025-26: Complete List of GST Rates on Goods & Services
Complete GST rate chart for FY 2025-26. GST rates on goods (0%, 5%, 12%, 18%, 28%) and services including latest changes. Covers food, pharma, electronics, construction, healthcare...
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TaxClue TeamTax & Compliance Expert
5 min read70 viewsUpdated Aug 28, 2026
Expert Reviewed
Medium Complexity
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Last updated: August 2026Applies to: FY 2026-27Verified against: Government sources
Quick Answer
Complete GST rate chart for FY 2025-26. GST rates on goods (0%, 5%, 12%, 18%, 28%) and services including latest changes. Covers food, pharma, electronics, construction, healthcare, education and more.
Need help with GST?Talk to a qualified CA / CS about your exact case — no obligation.
GST Rate Chart 2025 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
GST Rate Structure in India
India's Goods and Services Tax (GST) uses a multi-tier rate structure. Goods and services are classified into five main tax slabs: 0%, 5%, 12%, 18%, and 28%. Additionally, certain luxury and sin goods attract a GST Compensation Cess over and above the 28% rate.
Carpet area Ôëñ 60 sqm (metro) / 90 sqm (others), value Ôëñ ₹45L
Under-construction flats (non-affordable)
5%
No ITC
Commercial properties (under construction)
12%
With ITC for developer
Cement
28%
Steel (flat products)
18%
Paints
18%
Tiles (marble, granite)
28%
Sand, gravel, crushed stone
5%
Fly ash bricks
12%
Construction services (works contract)
18%
GST Rate Chart on Key Services
Service
GST Rate
Notes
Healthcare services (hospital treatment)
0%
Exempt
Education services (school, college)
0%
Exempt (up to higher secondary)
Coaching institutes, tuition classes
18%
Banking services (processing fees, forex, ATM)
18%
Insurance premium (term / health)
18%
Life insurance (endowment, whole life)
18% (first year); 9% (subsequent)
Hotel accommodation (tariff > ₹7,500)
18%
Hotel accommodation (tariff Ôëñ ₹7,500)
12%
Air travel (economy class)
5%
Air travel (business class)
12%
Cab/auto-rickshaw via app (Uber, Ola)
5%
Professional services (CA, lawyer, consultant)
18%
IT / software services
18%
Telecom services
18%
OTT platforms (Netflix, Hotstar)
18%
Rent on residential property to registered business
18%
RCM — payable by tenant
Rent on residential property to individual
0%
Exempt
Freight / goods transport (GTA)
5% (no ITC) or 12% (with ITC)
Legal services (from advocate to business)
18% (RCM)
Payable by recipient
Security services
18% (RCM if supplier is not company)
GST on Gold and Jewellery
Item
GST Rate
Gold (bullion, bars)
3%
Silver (bullion)
3%
Gold jewellery (with making charges)
3% on gold value + 5% on making charges
Diamond
0.25%
Imitation jewellery
3%
GST on Tobacco and Luxury Items
Item
GST
Cess
Approx. Total
Cigarettes (< 65mm)
28%
₹2076/1000 sticks + 5%
52%+
Bidis
28%
₹72/1000 sticks
~28%+
Pan masala
28%
60%
88%
Lottery (state government)
12%
—
12%
Lottery (authorised state)
28%
—
28%
Zero-Rated vs Nil-Rated vs Exempt Supplies
Category
GST Rate
ITC Available?
Examples
Nil-rated
0%
No
Rice, wheat (unpacked), fresh vegetables
Exempt
Exempt from GST
No
Healthcare, education, alcohol
Zero-rated
0% (but can claim refund of ITC)
Yes (refundable)
Exports, SEZ supplies
Key difference: Exports are "zero-rated" — no GST is charged but the supplier can claim refund of all input tax credit paid on inputs used. Nil-rated and exempt supplies do not allow ITC refund.
How to Find HSN Code and GST Rate
You can find the correct GST rate and HSN/SAC code for any product or service on:
GST Portal: gst.gov.in  Search  HSN/SAC  Enter product description or HSN code
CBIC website: cbic.gov.in  GST  Rate Finder
The GST Council periodically revises rates — always check for the latest notification before applying a rate
Key Facts About GST Rate Chart 2025
Applies in: All states across India, under the relevant central law.
Mode: Mostly online via the official government portal.
Typical timeline: Ranges from a few days to a few weeks depending on the case.
Non-compliance: May attract penalties, interest or late fees.
Expert help: TaxClue completes the entire process end to end for you.
What is GST Rate Chart 2025?
GST Rate Chart 2025 is an important compliance and legal topic for businesses and individuals in India. This guide explains its meaning, applicability and key requirements in simple language so you can understand and stay fully compliant.
Who needs to know about GST Rate Chart 2025?
Business owners, startups, professionals, and taxpayers dealing with GST Rate Chart 2025 should understand the applicable rules. Requirements can vary by turnover, entity type and activity, so it is best to confirm your specific case before proceeding.
Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.
GST Rate Chart 2025: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.
Our CA experts guide you through the entire process — registration to filing.
Frequently Asked Questions
What is GST Rate Chart 2025?
GST Rate Chart 2025 is an important compliance and legal topic for businesses and individuals in India. This guide explains its meaning, applicability and key requirements in simple language so you can understand and stay fully compliant.
Who needs to know about GST Rate Chart 2025?
Business owners, startups, professionals, and taxpayers dealing with GST Rate Chart 2025 should understand the applicable rules. Requirements can vary by turnover, entity type and activity, so it is best to confirm your specific case before proceeding.
What documents are required for GST Rate Chart 2025?
Typical documents include PAN, identity and address proof, business registration proof, and any category-specific forms. The exact checklist depends on your situation — TaxClue experts can prepare the correct set for GST Rate Chart 2025 and help you avoid rejections.
What is the process for GST Rate Chart 2025 in India?
The process generally involves preparing documents, filing the correct form on the relevant government portal, paying applicable fees, and tracking status until approval. Following the right sequence for GST Rate Chart 2025 helps avoid delays and penalties.
Is there a penalty or due date related to GST Rate Chart 2025?
Yes. Late or non-compliance related to GST Rate Chart 2025 can attract penalties, interest or late fees, and some filings have strict due dates. Staying on schedule protects you from avoidable costs — TaxClue sends timely reminders.
Can GST Rate Chart 2025 be done online?
In most cases yes, GST Rate Chart 2025 can be handled online through the official government portal. TaxClue can complete the end-to-end process for you digitally, so you don't have to visit any office.
How can TaxClue help with GST Rate Chart 2025?
TaxClue's CA, CS and legal experts handle GST Rate Chart 2025 end to end — eligibility check, documentation, filing, and follow-up. Refer to GST Portal for official rules, and contact TaxClue for hands-on, affordable assistance.
Let TaxClue handle your GSTFrom documentation to government filing — get it done right the first time.
Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.
Our CA & CS professionals handle everything — from registration and filing to ongoing compliance. Talk to an expert about your exact case, no obligation.
